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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Jurnal Penelitian Manajemen (JPEMA) RANGGUK: Jurnal Pengabdian Kepada Masyarakat Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah INTEGRATIVE: Journal of Economics, Management, Business and Accounting Journal Dialectica (Journal of Accounting Research)
Endah Sri Wahyuni
Institut Agama Islam Negeri Kerinci
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Return On Equity (ROE) dan Gross Profit Margin (GPM) Terhadap Pertumbuhan Laba Pada Bank Umum Syariah Endah Sri Wahyuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.326

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari dua variabel X yaitu Return On Equity (X1) dan Gross Profit Margin (X2) Terhadap Pertumbuhan Laba (Y) di Bursa Efek Indonesia dengan 30 sampel dari 6 Bank Umum Syariah. Penelitian ini menggunakan jenis penelitian dengan menggunakan data panel. Penelitian ini merupakan penelitian jenis kausal dengan pemdekatan kuantitatif. Metode analisis data yang digunakan adalah regresi linear berganda dengan software SPSS 26. Hasil uji t dari variabel Return On Equity (X1) menunjukkan thitung > ttabel yaitu 4,906 > 2,050 dengan nilai sig 0,000 < 0,05 dapat disimpulkan Ha1 diterima dan Ha0 ditolak. Dari hasil uji t untuk variabel Gross Profit Margin (X2) menunjukkan thitung > ttabel yaitu 0,254 < 2,050 dengan nilai sig sebesar 0,801 > 0,05 dapat disimpulkan Ha2 ditolak dan Ha0 diterima. Hasil pengujian yang di dapat pada Bank Umum Syariah menunjukkan bahwa terdapat pengaruh signifikan dari variabel independen secara simultan terhadap variabel dependen, sehingga Ha3 diterima, yakni terdapat pengaruh positif dan signifikan variabel Return On Equity dan Gross Profit Margin terhadap Pertumbuhan Laba.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2022 Elex Sarmigi; Endah Sri Wahyuni; Maryanto Maryanto; Alek Wissalam Bustami
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.2967.109-125

Abstract

This study examines the effect of profitability ratios, namely return on assets (ROA), leverage ratios, debt to equity ratios (DER), firm size, and total assets, on earnings management in banking companies listed on the Indonesian stock exchange. The population in this study are all banks listed on the Indonesian stock exchange. In contrast, the sample of this study is banks that consistently published their financial statements on the Indonesian stock exchange in 2015-2022. Therefore, 10 banks were obtained to be used as samples, each for 8 years. The data analysis tools used are multiple linear regression, t, and F tests. This study found that partial profitability has a positive but insignificant effect on earnings management, while leverage and firm size have a negative and significant effect. Simultaneously, profitability, leverage, and company size affected earnings management in banking companies listed on the Indonesian stock exchange in 2015-2022, with a magnitude of effect of 87,8%.
Determinasi Pengetahuan Masyarakat tentang Produk Bank Syariah: Akses Informasi, Pendidikan, Pengalaman, dan Sosialisasi Elex Sarmigi; Endah Sri Wahyuni; Bustami Bustami; Azhar Azhar; Samsul Bahry Harahap; Eva Sumanti
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 02 (2025): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/q8fzgf22

Abstract

This study aims to analyze the influence of education, access to information, experience, and Islamic banking socialization on the level of public knowledge regarding Islamic banking products. The study employed a quantitative approach using a survey design. Data were collected through Likert-scale questionnaires distributed to 264 respondents in Sawahan Koto Majidin Village selected through a sampling technique. Data analysis was conducted using multiple linear regression, including partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The findings reveal that, partially, education, access to information, and experience do not have a significant effect on the public’s level of knowledge regarding Islamic banking products. In contrast, Islamic banking socialization has a positive and significant effect. Simultaneously, all independent variables significantly influence the level of public knowledge. These findings indicate that improving public literacy regarding Islamic banking products is more effectively achieved through intensive and sustainable socialization and educational programs. This study highlights the importance of integrated educational strategies in strengthening public Islamic financial literacy.
PENGARUH VIRAL MARKETING DAN WORD OF MOUTH TERHADAP KEPUTUSAN PENGGUNA JASA PELANGI GUEST HOUSE Lintang Putri Ramadani; Elex Sarmigi; Yuserizal Bustami; Endah Sri Wahyuni; Syamsarina Syamsarina
Jurnal Penelitian Manajemen Vol 4 No 1 (2026): JURNAL PENELITIAN MANAJEMEN
Publisher : Universitas Utpadaka Swastika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/jpema.v4i1.291

Abstract

Perkembangan teknologi digital telah mengubah polakomunikasi dan perilaku konsumen, khususnya dalamindustri pariwisata dan perhotelan. Media sosial kini menjadisaluran utama bagi pengguna untuk berbagi pengalaman danmemengaruhi keputusan calon pelanggan. Penelitian inibertujuan untuk menganalisis pengaruh viral marketing danword of mouth (WOM) terhadap keputusan pengguna jasaPelangi Guest House sebagai bentuk penerapan strategikomunikasi digital di sektor budget hospitality. Pendekatankuantitatif digunakan dengan metode survei melalui kuesioner daring yang disebarkan kepada responden yangberjumlah 30 orang yang pernah menggunakan layananpenginapan Pelangi Guest House. Data dianalisis dengananalisis regresi linear berganda. Hasil penelitianmenunjukkan bahwa viral marketing memiliki pengaruhsignifikan terhadap peningkatan minat dan keputusanmenginap melalui konten yang menarik dan mudahdibagikan. Sementara itu, WOM khususnya dalam bentukelectronic word of mouth (e-WOM) berperan penting dalammembangun kepercayaan dan kredibilitas merek di kalangankonsumen. Secara simultan, kedua faktor tersebutberkontribusi terhadap pembentukan keputusan penggunajasa. Temuan ini menegaskan bahwa strategi komunikasiberbasis partisipasi pengguna melalui media sosial dapatmeningkatkan daya saing usaha penginapan lokal di eradigital.
Pelatihan Manajemen Pengelolaan Keuangan Kelompok Majelis Taklim Desa Simpang Tiga Rawang, Kota Sungai Penuh Elvi Nilda; Bustami Bustami; Endah Sri Wahyuni; Samsul Bahry Harahap; Azhar Azhar; Eka Putra
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v6i1.6521

Abstract

This Community Service Program (PkM) aimed to improve the understanding and skills of the Majelis Taklim group in Simpang Tiga Rawang Village, Sungai Penuh City, in managing organizational finances effectively, transparently, and accountably. The main problems faced by the majelis taklim group were the limited ability of the administrators in financial recording, cash report preparation, budget planning, and monitoring the use of activity funds. The implementation method employed a participatory approach through several stages, including observation, needs identification, material delivery, practical training on preparing simple financial reports, discussions, and activity evaluation. The participants consisted of administrators and members of the majelis taklim group who actively participated in religious and social community activities. The results of the program indicated an increase in participants’ understanding of the importance of systematic and transparent organizational financial management. Participants were also able to prepare simple cash inflow and outflow records and understand the basic principles of activity budget planning. Furthermore, this activity encouraged the development of collective awareness in maintaining organizational financial accountability to increase the trust of members and the community. This training is expected to become an initial step in building a more professional and sustainable governance system for the majelis taklim organization.
THE EFFECT OF FINANCIAL MANAGEMENT PRACTICES ON PROFITABILITY IN IDX-LISTED COMPANIES Adel Adel; Endah Sri Wahyuni; Elvi Nilda; Samsul Bahry Harahap; Bustami Bustami
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.24

Abstract

Research Objectives: To analyze the effect of cash management, inventory management, and cost management on the profitability of companies listed on the Indonesia Stock Exchange (IDX).​ Design/ Methodology / Approach Research: A quantitative research design with a causal-associative approach. The study utilized secondary data from corporate financial statements. Data analysis was performed using multiple linear regression, preceded by classical assumption tests (normality, multicollinearity, and heteroskedasticity) with SPSS software. Research Results: The analysis revealed that partially, the variables of cash management, inventory management, and cost management do not have a significant effect on profitability. The simultaneous test (F-test) also indicated that these three variables jointly do not significantly affect profitability. The low coefficient of determination (R²) indicates the model has limited explanatory power.​ Implications of Research Results: The profitability of the studied companies is likely influenced by other factors beyond the model, such as investment strategies, capital structure, operational efficiency, and market conditions. Companies are advised not to focus solely on managing cash, inventory, and costs but to also consider other strategic factors to enhance profitability.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIALINCLUSION, AND FINTECH ON THE FINANCIAL BEHAVIOR OF MSMES IN SUNGAI PENUH CITY Endah Sri Wahyuni; Bustami Bustami; Eva Sumanti; Elvi Nilda; Samsul Bahry Harahap; Azhar Azhar
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.47

Abstract

Research Objectives: This study aims to analyze the influence of financial literacy, financial inclusion, and financial technology (fintech) on the financial behavior of Micro, Small, and Medium Enterprises (MSMEs) in Sungai Penuh City. It also seeks to examine the simultaneous effects of these variables and identify the dominant factor influencing MSMEs’ financial behavior. Design/ Methodology / Approach Research: The study adopts a quantitative associative research design. The population consists of 30 MSMEs in Sungai Penuh City, all of which are selected as the sample using a simple random sampling technique. Data are collected through structured questionnaires using a five-point Likert scale. The research instruments are tested for validity and reliability. The data analysis techniques include: Classical assumption tests (normality, multicollinearity, heteroscedasticity) , Multiple linear regression analysis, Hypothesis testing using t-test and F-test, Coefficient of determination (R²) analysis, Statistical analysis is conducted using SPSS software. Research Results: The findings reveal that:Financial literacy has a positive and significant effect on MSMEs’ financial behavior, making it the most influential variable, Financial inclusion has a negative and insignificant effect, indicating that access to financial services does not necessarily translate into improved financial behavior, Fintech also shows a negative and insignificant effect, suggesting limited adoption and utilization among MSMEs, Simultaneously, financial literacy, financial inclusion, and fintech significantly influence financial behavior, as indicated by the F-test, The explanatory power of the model is relatively weak (R² = 28.7%), implying that other external factors also play a substantial role in shaping financial behavior. ​Implications of Research Results: The study implies that improving MSMEs’ financial behavior should primarily focus on enhancing financial literacy, as it is the key determinant of effective financial management. Additionally: There is a need to strengthen financial education and training programs for MSME actors, Efforts should be made to increase awareness and practical utilization of financial inclusion services, Policymakers and financial institutions should promote user-friendly and accessible fintech solutions, accompanied by education and mentoring, The findings also suggest that future research should incorporate additional variables, such as psychological factors, business experience, and policy support, to better explain MSMEs’ financial behavior.
DETERMINANTS OF CUSTOMER LOYALTY AT BANK SYARIAH INDONESIA (BSI) SUNGAI PENUH SUB-BRANCH OFFICE: THE ROLE OF SERVICE QUALITY AND TRUST Eva Sumanti; Endah Sri Wahyuni; Elex Sarmigi; Azhar Azhar; Eka Putra
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 2 (2026): Journal of Economics, Management and Accounting Studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i2.84

Abstract

Research Objectives: This study aims to examine the effects of service quality and trust on customer loyalty at Bank Syariah Indonesia (BSI) Sungai Penuh Sub-Branch Office.​ Design/ Methodology / Approach Research: This study employed a quantitative approach using a survey method. Data were collected from 60 customers selected through accidental sampling. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression, partial (t-test), simultaneous (F-test), and coefficient of determination (R²) with IBM SPSS Statistics.​ Research Results: The findings indicate that service quality does not have a significant effect on customer loyalty. In contrast, trust has a positive and significant effect on customer loyalty. Furthermore, service quality and trust simultaneously have a significant effect on customer loyalty. The regression model explains 64.5% of the variation in customer loyalty, while the remaining 35.5% is explained by other factors outside the research model.​ Implications of Research Results: The findings suggest that strengthening customer trust is more important than merely improving service quality in enhancing customer loyalty. Therefore, Bank Syariah Indonesia should prioritize strategies that reinforce trust through transparent communication, secure banking services, and consistent implementation of Sharia principles while maintaining high service quality.​
Co-Authors Adel Adel Alek Wissalam Bustami Azhar Azhar Bustami Bustami Eka Putra Elvi Nilda Enggar Diah Puspa Arum Eva Sumanti Lintang Putri Ramadani Maryanto Rico Wijaya Z Samsul Bahry Harahap Sri Rahayu Syamsarina, Syamsarina Yuserizal Bustami